Rulings in GST by State Authorities for Advance Ruling

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GST AAR State Bench  Date of Ruling Taxpayer/Party

Question / Ruling in brief

1. West Bengal AAR 11th May, 2018 EMC Ltd

Whether GST is payable on the component of freight bills incurred by the applicant who is a supplier of a composite "works contact supply".


Ruling : "The applicant supplies works contract service, of which freight and transportation is merely a component and not a separate and independent identity, and GST is to be paid at 18% on the entire value of the composite supply, including supply of materials, freight and transportation, erection, commissioning etc."

2. West Bengal AAR 3rd May, 2018 Sreepati Ranjan Gope & Sons

Works contract service, as defined under Section 2 (119) of the GST Act, of maintaining existing railway tracks is taxable @ 18% under serial no. 3(ii) of Notification No. 11/2017-CT (Rate) dated 28/06/2017 under the CGST Act, 2017 (1135-FT dated 28/06/2017 under the WBGST Act, 2017). The appropriate SAC (Service Code Tariff) is as follows: Heading 9954, Group 99542, Sub-group 995429.

3. West Bengal AAR 9th April 2018 SIKA India Pvt Ltd.

"SIKA Block Joining Mortar" whether classifiable under 3824 50 90 or 3214 90 10? Under 3214.

4. Maharashtra AAR 5th April, 2018 Kansai Nerolac Paints Ltd. Whether accumulated Cenvat credit by way of Krishi Kalyan Cess which is carried into the electronic register under GST is admissible as "input tax credit".
5. West Bengal AAR 4th April, 2018 Akansha Hair & Skin Care Herbal Unit Pvt Ltd Whether the applicants products are classifiable as medicaments under Chapter Heading 3004 as "medicament" or under 3304 as "preparations for the care of skin"etc.

Excerpt from Ruling : "Preparations for the care of the skin namely, Rupam (Pimple Pack) and Pailab (Anti-Crack Cream), in the list submitted by the Applicant of the Application are classifiable as Medicament under heading 3004 of the Customs Tariff Act, 1975. Preparations listed as Swarnajyoti, Sunayana and Tarumitra-60 have not yet come into existence, and, therefore, no rulings are pronounced on their classification. The remaining products  mentioned in the list submitted by them are not offered primarily as medicaments and, therefore, not to be included under heading 3004."
6. Maharashtra AAR 2nd April, 2018 National Plastic Industries Ltd. Classification of PVC Matt floor and the applicable GST rate
7. Kerala AAR 26th March 2018 Sri. N.C. Varghese, Thrissur Whether GST is applicable on standing rubber trees and what would be the tax rate? Yes.
8. Kerala AAR 26th March 2018 Synthite Industries Ltd No GST liability on good procured and sold directly outside India without importing into India.
9. Kerala AAR 26th March 2018 Caltech Polymers Whether recovery of food expenses from employees for the canteen provided by company comes under the definition of outward supplies are taxable under GST Act? Yes.
10. Maharashtra AAR 23rd March, 2018 ACRYMOLD If the word TROPHY is specifically  mentioned  under 83062920,  are trophies made of any material under  this  HSN?
11. Maharashtra AAR 23rd March, 2018 Aditva Birla Retail Limited Whether the mere mention of the Name and address will amount to affixing brand name?
12. West Bengal AAR 21st March, 2018  Joint Plant Committee

Whether the applicant will be liable for registration under any clause of Section 24 of the GST Act even if it is not making any taxable supply? And whether there is a GST liability on a reverse charge basis for services received?

Ruling : "the Applicant is engaged exclusively in supplying  goods and services that  are wholly exempt from  tax,  and, therefore, not liable to be registered and, therefore, not liable to be registered in accordance with the provisions under section 23(1) of the GST Act, subject to the condition that the Applicant is not otherwise liable to pay tax under the Reverse Charge mechanism under Section 9(3) of the GST Act or 5(3) of the IGST Act." (emphasis supplied)

13. West Bengal AAR 21st March, 2018 Global Reach Education Services Pvt Ltd

Whether advisory services for "Overseas Education" by promoting  the courses of foreign universities among prospective students can be considered as “export” within the IGST Act and therefore zero-rated? 

"The Applicant, therefore, represents the University in the territory of India and acts as its recruitment agent.......
Being an intermediary service provider, the place of the Applicant’s supply shall be determined under section 13(8)(b) of the IGST Act and not under section 13(2) of the IGST Act. The place of supply under the above legal framework is the territory of India....

In view of the foregoing we rule as under

The services of the applicant are not “Export of Service” and are taxable under the GST Act. This ruling is valid subject to the provisions under Section 103(2) until and unless declared void under Section 104(1) of the GST Act."

14. West Bengal AAR 21st March, 2018 Switching Avo Electro Power Ltd

Whether when UPS is supplied along with the battery, can it be treated as Composite Supply within the meaning of Section 2(30) of the CGST?

Brief extract from the Ruling"12. If a combination of goods that does not amount to a composite supply is being offered at a single price, such supplies are to be treated as mixed supplies.  Mixed supply is defined under section 2(74)  of the GST Act as one where “two or more individual supplies of goods/services or any combination thereof, made in conjunction with each other by a taxable person for a single price where such supply does not constitute a composite supply” is seen that though UPS and Battery are two different and independent items, they are billed together and a single peice is quoted for the sale.

In view of the foregoing we rule as under


The supply of UPS and Battery is to be considered as Mixed Supply within the meaning of Section 2(74)  of the GST Act, as they are supplied under a single contract at a combined single price." (emphasis supplied)

15. Maharashtra AAR 20th March, 2018 Cargill India Private Ltd. Whether "Natural Easter Dielectric Fluid" falls under  Sr No 90 of Schedule 1 to Notification 1/2017
16. Maharashtra AAR 19th March, 2018 CMS Info Systems Limited

1. Whether supply of motor vehicles as scrap after its usage is 'supply' in the course or furtherance of business to attract GST? At what rate of GST and/or Compensation Cess.

2. If the answer to Question 1 is in affirmative, whether input tax credit is available on purchase of motor vehicles i.e. cash carry vans used for cash management business ?

17. Maharashtra AAR 9th March, 2018 Simple Rajendra Shukla Whether services provided to coach candidates for entrance examinations is covered by the ambit of GST? Yes.
18. Maharashtra AAR 9th March, 2018 CEAT Ltd. What is the classification and rate of Central Goods & Service Tax on product- "E-rickshaw tvres?
19. Maharashtra AAR 3rd March, 2018 Fermi Solar Farms PrivateLtd.

1. Whether   in case of separate contracts for supply of goods and services for a solar power plant, there would be separate  taxability of goods as 'solar power generating system' at 5% and services at 18%?

2. Whether  parts supplied  on standalone  basis (when  supplied without PV modules would also be eligible to concessional  rate of 5% as parts of solar pot er generation system?

3. Whether  benefit of concessional  rate of 5% of solar power generation system and parts thereof would  also be available  to sub-contractors?

20. Maharashtra AAR 16th Fenruary, 2018 Giriraj Renewable Private Limited

1. Whether  supply of turnkey  Engineering,   Procurement   and Construction    ('EPC') Contract for construction  of a solar power  plant wherein  both goods and services   are supplied  can be construed   to be a Composite  Supply in terms of Section         the Central Goods and Services Tax Act, 2017

2. If yes, whether  the Principal  Supply in  such case can be said to be  'solar  power generating  system' which  is taxable at 5% GST.

3. Whether  benefit  of concessional   rate of 5% of solar power generation  system  and parts  thereof  would  also be available  to sub-contractors.

21. Maharashtra AAR 17th Fenruary, 2018 Hafele India Private Limited

Whether Caesarstone imported by the Applicant can be classified under HSN Code 2506 or 6810?